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National Insurance Contributions Act 2015
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- UK Public General Acts
- 2015 c. 5
- SCHEDULE 1
- Paragraph 4
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SSCBA 1992
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4(1)Section 12 (late paid Class 2 contributions) is amended as follows.
(2)In subsection (1), after “Class 2 contribution” insert “under section 11(6)”.
(3)In subsection (2), for “to (5)” substitute “and (4)”.
(4)In subsection (3), for “(4) to (6)” substitute “(4) and (6)”.
(5)Omit subsection (5).
(6)In subsection (6)—
(a)omit “or (5)”;
(b)in paragraph (a), omit “in a case falling within subsection (3) above,”;
(c)omit paragraph (b) and the word “and” preceding it.
(7)Omit subsection (7).
(8)In subsection (8)—
(a)in the definition of “ordinary contribution”, for “under section 11(1) above” substitute “of the amount specified in section 11(6)”;
(b)in the definition of “higher-rate contribution”, for the words from “under regulations” to the end substitute “of an amount provided for in regulations under section 11(8)”.
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